1927-1937年南京国民政府整理县税制的政策及绩效  

The Policy of Regulating County Tax by Nanjing National Government between 1927-1937 and Its Effects

作　　者：尹红群[1] 

机构地区：[1]湖南师范大学历史文化学院,湖南长沙410081

出　　处：《石河子大学学报（哲学社会科学版）》2013年第1期102-106,共5页Journal of Shihezi University(Philosophy and Social Sciences)

基　　金：教育部人文社会科学研究青年基金项目"20世纪上半期县财政与乡村社会"(09YJC770012);国家社科基金项目"民国时期县财政与乡村社会研究(1927-1937)"(10CZS038);第49批中国博士后科学基金资助项目

摘　　要：县税制关系县财政的确立,关系农民负担。1927年前,县级财政是有税无政,制度混乱。1927-1937年间,南京国民政府积极推动县税制的整理,包括分税体制的推进、县赋税的整理、征收制度的改进。从绩效看,县税收总量增长,税收结构有一定优化,税制进一步规范。但是,问题不在"税",而在"政":县税缺乏独立地位;县税制的调整不能配合县政建设;县财权的分割造成征收成本增加,加重农民负担。County tax system is related to the establishment of county finance, and the burden on farmers. Before 1927 there was taxation for county finance but no administration. In 1927-1937,Nanjing National Government actively promoted the regulation of county tax,including promotion of tax distribution sys- tem,regulation of county tax and improvement of tax collection. Judging from performance,the total rev- enue had grown,tax structure had been optimized,and tax system had been further normalized. Howev- er, the problem did not lie in ＂tax＂, but ＂administration＂ ： county tax lacked independence; the regulation of county tax cannot fit in with county administration; the partition of county finance caused the increase of collection costs, aggravating the burden of farmers.

关 键 词：南京国民政府 县税制 政策 

分 类 号：K263[历史地理—历史学]